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V1324-22 10 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parent with custody may apply minimum per children despite temporary registration with other parent

A mother with custody of her minor daughters asks whether she can apply the minimum per child despite the daughters being temporarily registered with the father for studies. The DGT responds that the parent with custody may apply the minimum as they are the one with whom the children live.

The question raised

Cuestión planteada Si puede aplicar el mínimo por descendientes por sus hijas.

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